Pengaruh Transparansi Anggaran dan Akuntabilitas terhadap Efektivitas Manajemen Fraksi Partai di DPRD Kabupaten Kuningan

The Effect of Budget Transparency and Accountability on the Effectiveness of Party Faction Management in Kuningan Regency DPRD

Abstract

This study aims to analyze the partial and simultaneous effects of budget accountability and transparency on the effectiveness of operational cost management for party factions in the Regional House of Representatives (DPRD) of Kuningan Regency. This research employs a quantitative method. The data used consist of secondary data from the 2024 budget realization report processed in 2025, and primary data obtained by distributing questionnaires to 50 respondents, who are faction staff at the DPRD of Kuningan Regency. Based on the pre-survey results, the details of operational cost allocation and valid accountability reports (LPJ) are the most prominent factors perceived to have a high impact on improving cost management effectiveness. Data analysis in this study uses a quantitative statistical approach to test the relationships between variables. The results are expected to describe the actual conditions of budget transparency and accountability implementation, as well as empirically prove their contribution to achieving operational cost management effectiveness to support the core duties and functions (Tupoksi) of the factions.